630-643

• Kawaguchi, Hiroyuki

The author conducted a survey of 100 administrative scriveners who file tax returns in regards towhether or not they utilize e-filing and tax payment systems for national taxes (e-Tax) at the time of filing incometax returns as well as in regards to factors that resulted or did not result in such utilization. According to the surveyresults, a 5,000 yen tax credit is considered to serve as an incentive to promote e-Tax utilization. Those whocontinue to utilize e-Tax also tend to be interested in other incentives. On the other hand, a demographic existswho choose not to utilize e-Tax regardless of the monetary incentive, indicating the limitation of the monetaryincentive. Meanwhile, the same survey was also conducted in regards to one stop service for procedures relating toautomobile ownership (Motor OSS) governed by the Ministry of Land, Infrastructure, Transport and Tourism, butthe number of cases of utilization was zero. As a nationwide trend, the rate of utilization was 0.7% (11,175vehicles), indicating a stagnant rate of utilization. The author assumed that a policy to design effective incentivescan be established by comparing incentive factors for e-Tax with those for Motor OSS and analyzing thedifferences, and for that purpose prepared a buyer persona (virtual character) in consideration of the backgroundon the side of an automobile buyer. Incentives that are effective in the case that this buyer persona utilizes MotorOSS were investigated and analyzed. As a result, it was found that monetary incentives for automobile buyers toutilize Motor OSS were not effective, including the incentive that does not require attachments as well as one stopservice itself.

• Economics and Business
• Other engineering and technologies

• Οικονομία
• Financial management
• Επιστήμη

e-tax, Motor OSS, decision making, monetary incentive, e-government, online application, questionnaire survey, persona model

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